Yoyo reported the following amounts in its financial statements: In making the physical counts of inventory, the following errors were made: 1. Inventory Errors: - Inventory on December 31, 2020: overstated $25,000 - Inventory on December 31, 2021: understated $18,000 2. The warehouse had $15,000 of goods held on consignment (owned by a friend of the CEO of Yoyo) that was counted as par 2022 ending inventory. Required: For each of the preceding financial statement items-(a), (b), (c), and (d)-prepare a schedule similar to the following and show adjustments that would have been necessary to correct the reported amounts. (Negative answers should be indicated by a m sign. If there is no adjustment required, please leave it blank.)